如花请进

海棠

我收到＄100 capital dividend
           $ 100 eligible dividend
6 c, G7 L1 r1 J4 g# W           $ 100 regular dividend

+ [' A" i& }. O0 b请问这三种dividend 在交personal income tax 的时候，有什么区别，以上例子中各交多少%？

如花

1,  tax free
2，3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39

wpbaby

原帖由 如花 于 2008-2-27 18:22 发表
1,  tax free
2，3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39

- D" L/ e. }: s2 f+ z( K5 w请问如花收到我咨询你十二月CFA LEVEL one考试的短信息了吗？想问问你准备的一些情况啊。我今年夏天考，但估计只有一个月的复习时间，我知道一级不难，但需要看的东西特别多是吧？

海棠

原帖由 如花 于 2008-2-27 18:22 发表
1,  tax free
2 I6 s+ a" `; d( C. B; v$ r2，3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39

' M2 u; z; T: [1 p+ w# Y厉害！
第2， 3 的比例是怎么来得呢？

如花

原帖由 wpbaby 于 2008-2-27 20:40 发表
0 {9 X+ l" q4 N2 [/ L7 w( Q
7 \. w" z3 R- k# B! J8 E# R; `请问如花收到我咨询你十二月CFA LEVEL one考试的短信息了吗？想问问你准备的一些情况啊。我今年夏天考，但估计只有一个月的复习时间，我知道一级不难，但需要看的东西特别多是吧？

; l4 E& G/ t* _( X  ^
没有收到短信，你如果原来是学金融的话，不难.3月有样题
: j+ j) h- W3 F
8 z! m; K7 a3 w" D0 }7 d) i( H6 j[ 本帖最后由 如花 于 2008-2-27 21:32 编辑 ]

如花

原帖由 海棠 于 2008-2-27 20:55 发表

# X7 @5 Y2 v: J5 H1 |2 ]7 w
# d2 ]3 ~/ C- H" x+ A3 A6 F* }: i厉害！
第2， 3 的比例是怎么来得呢？

- O2 P+ J1 K" m: I% I0 W2，gross up by 1.45 and get 18.955% tax credit for Fed. and 8% for Pro.
# A) `6 N: ?9 v; I0 S- e3, gross up by 1.25 and 13.333% for Fed. 5.5% for Pro.

信马由缰

原帖由 如花 于 2008-2-27 18:22 发表
+ @8 c0 G0 S7 T" E( N& {% ?# t1,  tax free
  n8 m4 C( |6 r* L$ T2，3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39

2 d0 ~" J" i. L$ E, _) q: ]4 e+ h. \

3 r- R$ v) |" h: N5 ~0 d- xAre you sure your calculation is correct?

# c# {" E' v: Q) V+ [: ]5 XI thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?

如花

原帖由 信马由缰 于 2008-2-28 15:51 发表
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8 [3 i+ M7 S( n

Are you sure your calculation is correct?
5 a  i  q0 `) Z
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?

2 e+ ~2 N/ O) Eshow me your calculation

如花

原帖由 信马由缰 于 2008-2-28 15:51 发表
  f- N# X. d* ]: B


, C8 I) e- O8 p0 r! U& RAre you sure your calculation is correct?
* C$ \3 @) |9 l  |8 [( n8 P
5 J, W/ I$ [$ H; ]" R* L4 QI thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?

" m/ Y$ @7 Q- o' [8 k0 s+ Z6 p
/ t3 I6 Y$ |" P' q我再看了下我的计算，发现你是对的。我忘marginal tax rate已经包括了provincial tax rate

修改之后，2， 19
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